Although my parents had insurance coverage that protected against wind & flood damage, the insurance company attributed the damage to something outside of their coverage. 

You learn about the law of large numbers, risk vs. statistics, and so many more attributable concepts, it's amazing.

They have a LOT of attributes that parallel buy and hold.

Assuming that this is so, then its really no different than had you received cash equal to the FMV of the lots on the date you received them, which again would be taxed to you as receipts attributable to the active trade or business activities of property development. 

However, such leverage does create a small tax liability for the IRA based on the income that is attributed to the borrowed funds. 

Though I don't know how much might get attributed to the extra acreage. 

Chris, With a single-tenant, double-net lease situation like this, the attributes of the tenant and the lease are some of the most important pieces of information that a lender will want to understand.

Just build all your property addresses in a left hand column, and then all their individual attributes like taxes, insurance, mortgage terms, property manager info, etc in the vertical rows. 

I attribute the growth to first having a job or business that brings in a good amount of money, and then using that income to get qualified for loans from banks convincing them that you would be able to pay back the lines of credit they give you.

What changes would you attribute to the success??